2017 (5) TMI 1015

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....nt Bajaj, Adv ORDER PER JUSTICE (Dr.) SATISH CHANDRA : The present appeal is filed by the Department against the Order-in-Appeal No. 67/RPR-I/2011 dated 20.04.2011 passed by the Commissioner of Central Excise (Appeals), Raipur. The period in dispute is April 2008 to November 2008. 2. The brief facts of the case are that, during the period under consideration, the assessee-Respondents w....

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....tment and Shri Hemant Bajaj, learned counsel for the assessee-Respondents. 4. After hearing both sides and on perusal of record, it appears that an identical issue has come up before this Tribunal in the assessee-Respondents' own case for the earlier period [M/s Ultra Tech Cement Ltd. vs CCE&ST, Raipur] in Appeal No. E/1545/2009-EX, Final Order No. 52932/2016 dated 11.07.2016 wherein it was obs....

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....ued to have any deeming effect in relation to the process of manufacture as contemplated by Section 2(f) of the Act, unless expressly mentioned in the said Section Note." 5. Further, this Tribunal in the case of the appellant itself vide its Final Order No. 52712/2015 dated 02.12.2015 in identical set of facts, has set aside the demand confirmed in the adjudication/appellate order." 6. By fo....